Module 3.D
TIAPS Module 3.D. on CFO, Internal Audit, and External Audit TIAPS Module 3.D. on CFO, Internal Audit, and External Audit
guides/measuring-internal-audit-effectiveness-and-efficiency/practice-guide-measuringinternal-audit-effectiveness.pdf International Professional Practices Framework, The IIA, 2016. Handbook of International Public Sector Accounting Pronouncements, Volume 1, IPSASB, 2021. https://www.ipsasb.org/publications/2021-handbook-international-public-sectoraccounting-pronouncements Handbook of International Public Sector Accounting Pronouncements, Volume 2, IPSASB, 2021. https://www.ipsasb.org/publications/2021-handbook-international-public-sectoraccounting-pronouncements ISSAI 1, The Lima Declaration, INTOSAI, 2019. https://www.intosai.org/fileadmin/downloads/documents/open_access/INT_P_1_u_P_10/INT OSAI_P_1_en_2019.pdf Local Government Management Guide: Management’s Responsibility for Internal Control, Office of the New York State Comptroller, 2016 https://www.osc.state.ny.us/files/localgovernment/publications/pdf/managements-responsibility-for-internal-controls.pdf OECD Public Governance Reviews: Supreme Audit Institutions and Good Governance, OECD, 2016. https://read.oecd-ilibrary.org/governance/supreme-audit-institutions-and-goodgovernance_9789264263871-en#page20 Position Paper: Internal audit's relationship with external audit, Chartered Institute of Internal Auditors, 2020. https://www.iia.org.uk/resources/delivering-internal-audit/position-paperinternal-audits-relationship-with-externalaudit/#:~:text=The%20external%20audit%20focus%20is,are%20effective%20in%20managi ng%20risks “Public Financial Management,” Transparency International, knowledgehub.transparency.org. https://knowledgehub.transparency.org/topics/public-financial-management-parentlabel#:~:text=Public%20financial%20management%20(PFM)%20is,allocated%2C%20spent %20and%20accounted%20for. Role of the Chief Financial Officer in Public Service Organisations, CIPFA, 2011. https://www.cipfa.org/-/media/Files/CIPFA-Thinks/Reports/Role-of-CFO-v2-2011.pdf State High Control, Shtetiweb, 2021. http://shtetiweb.org/2012/09/28/kontrolli-i-larte-i-shtetit Sustaining High Performance Beyond Public Sector Pilot Projects, McKinsey, 2018. https://www.mckinsey.com/industries/public-and-social-sector/our-insights/sustaining-highperformance-beyond-public-sector-pilot-projects 82
The Practice of Internal Controls, Office of the New York State Comptroller, 2010 https://www.osc.state.ny.us/files/local-government/publications/pdf/the-practice-of-internalcontrols.pdf The CFO Agenda: Transforming the Finance Function, Harvard Business Review, 2018. https://www.coupa.com/lp_fce-19-hbr-cfo- agenda?utm_source=GoogleAds&utm_medium=Paid-Search&utm_campaign=SEM- 2022Q1&utm_trm=NA-Finance&utm_content=19-HBR-The-CFO- Agenda&utm_last_engagement=PG19246A1&gclid=CjwKCAiA_6yfBhBNEiwAkmXy5wDvrc oK8C1kvT6hcTjB_OZNyMMy5dbcRZqfUr-lslnIjK1xBWNpHhoCGFsQAvD_BwE#top What is Combined Assurance? Seven Steps to Start a Successful Program, AuditBoard, 2020. https://www.auditboard.com/blog/combined-assurance-get-started/ “What Internal Audit Can Do To Improve Financial Management,” Internal Audit 360, 2019. https://internalaudit360.com/what-internal-audit-can-do-to-improve-financial-management/ What is a Financial Controller? Roles and Responsibilities, Oracle Netsuite. https://www.netsuite.com/portal/resource/articles/accounting/financialcontroller.shtml#:~:text=Most%20of%20what%20a%20financial,%2C%20operator%2C%20c atalyst%20and%20strategy. Whittaker, J., Strategy and Performance Management in the Government, Pilot Software, November 2003. Quoted in “How to Manage (and Measure) Government Performance,” FreeBalance, August 9, 2022. https://freebalance.com/en/blog/pfm/why-use-the-balancedscorecard-ingovernment/#:~:text=The%20balanced%20scorecard%20provides%20governments,used% 20in%20the%20private%20sector. . 83
- Page 1 and 2: 3D. CFO, Internal Audit, and Extern
- Page 3 and 4: In the public sector of some countr
- Page 5 and 6: • Ensure that those making decisi
- Page 7 and 8: • Identifying and equipping finan
- Page 9 and 10: According to Standard 2050 - Coordi
- Page 11 and 12: 79
- Page 13: References and Additional Reading 1
guides/measuring-internal-audit-effectiveness-and-efficiency/practice-guide-measuringinternal-audit-effectiveness.pdf<br />
International Professional Practices Framework, The IIA, 2016.<br />
Handbook of International Public Sector Accounting Pronouncements, Volume 1, IPSASB,<br />
2021. https://www.ipsasb.org/publications/2021-handbook-international-public-sectoraccounting-pronouncements<br />
Handbook of International Public Sector Accounting Pronouncements, Volume 2, IPSASB,<br />
2021. https://www.ipsasb.org/publications/2021-handbook-international-public-sectoraccounting-pronouncements<br />
ISSAI 1, The Lima Declaration, INTOSAI, 2019.<br />
https://www.intosai.org/fileadmin/downloads/documents/open_access/INT_P_1_u_P_10/INT<br />
OSAI_P_1_en_2019.pdf<br />
Local Government Management Guide: Management’s Responsibility for Internal Control, Office<br />
of the New York State Comptroller, 2016 https://www.osc.state.ny.us/files/localgovernment/publications/pdf/managements-responsibility-for-internal-controls.pdf<br />
OECD Public Governance Reviews: Supreme Audit Institutions and Good Governance, OECD,<br />
2016. https://read.oecd-ilibrary.org/governance/supreme-audit-institutions-and-goodgovernance_9789264263871-en#page20<br />
Position Paper: Internal audit's relationship with external audit, Chartered Institute of Internal<br />
Auditors, 2020. https://www.iia.org.uk/resources/delivering-internal-audit/position-paperinternal-audits-relationship-with-externalaudit/#:~:text=The%20external%20audit%20focus%20is,are%20effective%20in%20managi<br />
ng%20risks<br />
“Public Financial Management,” Transparency International, knowledgehub.transparency.org.<br />
https://knowledgehub.transparency.org/topics/public-financial-management-parentlabel#:~:text=Public%20financial%20management%20(PFM)%20is,allocated%2C%20spent<br />
%20and%20accounted%20for.<br />
Role of the Chief Financial Officer in Public Service Organisations, CIPFA, 2011.<br />
https://www.cipfa.org/-/media/Files/CIPFA-Thinks/Reports/Role-of-CFO-v2-2011.pdf<br />
State High Control, Shtetiweb, 2021. http://shtetiweb.org/2012/09/28/kontrolli-i-larte-i-shtetit<br />
Sustaining High Performance Beyond Public Sector Pilot Projects, McKinsey, 2018.<br />
https://www.mckinsey.com/industries/public-and-social-sector/our-insights/sustaining-highperformance-beyond-public-sector-pilot-projects<br />
82
Change language